【摘要】 目的:预测和评价深圳市某综合医院2004年业务工作量、成本和收益三者之间的关系,以便于医院发现经营管理中存在的问题并制定今后发展的对策。方法:运用医院经济损益预测技术,计算医院工作量和业务收入损益临界点。结果:通过对该院2004年成本一业务量一效益分析,找出医疗工作量、医疗成本和收益三者结合的最佳点,使收益最大、成本最低。讨论:医院要实现保本目标,应该提高业务收入,增加工作量,降低单位变动成本并减少固定成本,就公立非营利性医院目前的现状而言,政府财政补助对医院的补偿是十分必要的。更多还原

【Abstract】 Objectives: Predict and estimate the relation of the operation load, cost and income based on the data of 2004 from the certain integrated hospital of Shenzhen City, to discover the problem of the current hospital management and establish the future development strategy. Method: by the hospital economic profit and loss forecast technique.Calculate the profit and loss breakeven point between the operation load and the income. Result: According to the analysis of cost, workload, profit, discover the optimal point of these and make it more possible that the minimum cost products the maximum profit. Discussion: Hospital should raise the operation load incomes, increase the workload, reduce the variable cost of each unit and decrease the fixed capital, in order to insure the break-even target, on the part of the non-profit hospital current status, the government finance allowance for these hospital is necessary.更多还原